Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Extended period of Limitation - when the activities of the appellant were well within the knowledge of the Revenue, then, there no question of suppression of any fact - SCN having been admittedly issued after the prescribed period of one year was clearly barred by limitation
Extended period of Limitation - when the activities of the appellant were well within the knowledge of the Revenue, then, there no question of suppression of any fact - SCN having been admittedly issued after the prescribed period of one year was clearly barred by limitation
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